One of the major problems that occur in the social reality of Spain, is the urban corruption in Spain which increasingly takes on greater proportions, leading to disproportionate action, what happens is that the percentages that come to public light are not they really are, show only a minimum percentage, but this problem is much bigger than you think, because its extension throughout the Spanish territory is very advanced, which can be easily identified by looking at the different urban projects of considerable size and involving a certain size, cases in which evidence is privileged conditions, convenience, favoritism, kickbacks, influence peddling, which would lead to the presence of urban corruption in Spain, since it clearly disobeys the social policies that seek to defend the social interests of citizens, such as housing, which is not consistent with the manipulation that occurs in the sector and leads to Only a few can enjoy good conditions in the activity. As for the spatial distribution of urban corruption in Spain, these are presented and multiplied throughout the country, but a higher proportion across the coast to the outskirts of major cities, because these areas are suitable for the construction and development projects and therefore have the greatest gains involved. The problem of urban corruption in Spain, has been generated by issues such as: One of the most severe and have greater impact on urban corruption in Spain, is the financing by the municipalities, which was generated as a result of decentralization in Spain, a situation that in turn generate a state of autonomy, so that the municipalities had to do more functions and services previously provided by central government. This led to the municipalities by the large amount of expenses that had to take, let behind the task of collecting taxes and devised an imaginative way of raising indirect taxes, which in other words means that municipalities determine which are the building land and which can not be. The attitude of the municipalities in the assessment of the ground to achieve its funding, I mean increasing the tax burden in a heterogeneous, which had as main consequence to bear the brunt of the municipal funding for families with mortgages that reached 30 to 40 years. The gender difference between the soils are developable and undeveloped, an increase of up to 20 times, so a lot of developers and builders began to pay the municipalities a lot of money, seeking to obtain the status of soil developable, but these large sums were promoters, last earned money coming from home buyers..